Wheel manufacturer Superior Industries International Inc. reported a higher-than-usual profit in the third quarter, helped along by a settlement with the Mexican government over an earlier tax audit. The Van Nuys company, which supplies aluminum wheels to major automakers, reported net income of $15.1 million (55 cents a share), compared with $4.2 million (16 cents) in the same period last year. Revenue fell 6 percent to $194 million. Analysts polled by Thomson Financial Network on average projected earnings of 19 cents on revenue of $207 million. The quarter included an income tax benefit of $5.2 million, which reflects the reversal of a liability following the settlement of a 2004 Mexican tax audit. Several of the company’s plants are operated in Mexico. The company noted that its revenue was affected by a weaker Mexican peso and an 8 percent decline in its per-unit selling price due to falling aluminum costs. Sales volume fell compared to the second quarter. “While the unit volume was up slightly year-over-year, as expected, we experienced some decline from the second quarter. This allowed us to perform much needed maintenance at most of our plants,” saidChief Executive Steven Borick, in a prepared statement Among Superior’s customers are Ford Motor Co, General Motors Corp., BMW AG and Nissan Motor Co. Ltd. Superior Industries gained 32 cents, or less than 2 percent, to close Thursday at $17.09 on the New York Stock Exchange.